2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-2715.03 - Individual income tax brackets and rates; Tax Commissioner; duties; tax tables; other taxes; tax rate.

77-2715.03. Individual income tax brackets and rates; Tax Commissioner; duties; tax tables; other taxes; tax rate.

(1) For taxable years beginning or deemed to begin on or after January 1, 2013, and before January 1, 2014, the following brackets and rates are hereby established for the Nebraska individual income tax:

Individual Income Tax Brackets and Rates
Bracket	Single	Married,	Head of	Married,	Estates	Tax
Number	Individuals	Filing	Household	Filing	and	Rate
		Jointly		Separate	Trusts
1	$0-2,399	$0-4,799	$0-4,499	$0-2,399	$0-499	2.46%
2	$2,400-	$4,800-	$4,500-	$2,400-	$500-
	17,499	34,999	27,999	17,499	4,699	3.51%
3	$17,500-	$35,000-	$28,000-	$17,500-	$4,700-
	26,999	53,999	39,999	26,999	15,149	5.01%
4	$27,000	$54,000	$40,000	$27,000	$15,150
	and Over	and Over	and Over	and Over	and Over	6.84%

(2) For taxable years beginning or deemed to begin on or after January 1, 2014, the following brackets and rates are hereby established for the Nebraska individual income tax:

Individual Income Tax Brackets and Rates
Bracket	Single	Married,	Head of	Married,	Estates	Tax
Number	Individuals	Filing	Household	Filing	and	Rate
		Jointly		Separate	Trusts
1	$0-2,999	$0-5,999	$0-5,599	$0-2,999	$0-499	2.46%
2	$3,000-	$6,000-	$5,600-	$3,000-	$500-
	17,999	35,999	28,799	17,999	4,699	3.51%
3	$18,000-	$36,000-	$28,800-	$18,000-	$4,700-
	28,999	57,999	42,999	28,999	15,149	5.01%
4	$29,000	$58,000	$43,000	$29,000	$15,150
	and Over	and Over	and Over	and Over	and Over	6.84%

(3) Whenever the tax brackets or tax rates are changed by the Legislature, the Tax Commissioner shall update the tax rate schedules to reflect the new tax brackets or tax rates and shall publish such updated schedules.

(4) The Tax Commissioner shall prepare, from the rate schedules, tax tables which can be used by a majority of the taxpayers to determine their Nebraska tax liability. The design of the tax tables shall be determined by the Tax Commissioner. The size of the tax table brackets may change as the level of income changes. The difference in tax between two tax table brackets shall not exceed fifteen dollars. The Tax Commissioner may build the personal exemption credit and standard deduction amounts into the tax tables.

(5) For taxable years beginning or deemed to begin on or after January 1, 2013, the tax rate applied to other federal taxes included in the computation of the Nebraska individual income tax shall be 29.6 percent.

(6) The Tax Commissioner may require by rule and regulation that all taxpayers shall use the tax tables if their income is less than the maximum income included in the tax tables.